The following information pertains to Torque Corp's outstanding stock for 2021 Common stock, $1 par value Shares outstanding, 1/1/2021 2-for-1 stock split, 4/1/2021 Shares issued, 7/1/2021 67,500 37,500 Preferred stock, $10 par value, 6% cumulative Shares outstanding, 1/1/2021 13,500 How many shares should Torque use to calculate 2021 basic earnings per share